Chelsea have abandoned their long-standing target of breaking even after recording a loss of £49.4 million for the year ending June 2013.

THE SUN

Ian Rush last night claimed Luis Suarez has a whopping £120million get-out clause in his new deal.

Chelsea go into the New Year nearly £50million in the red.

Wesley Sneijder's hopes of a switch to Manchester United in January have been dashed.

DAILY TELEGRAPH

Jose Mourinho was given a stark reminder yesterday that the days of virtually limitless spending at Chelsea are over when the club posted a huge annual loss of £49.4 million but still promised to meet Uefa's strict new financial rules.

DAILY STAR

Cardiff want their new manager in place before Saturday's FA Cup trip to Newcastle and club sources say Ole Gunnar Solskjaer is still in the frame.

West Ham are set to sign Everton utility man John Heitinga.

DAILY MAIL

West Ham are ready to change their transfer policy and make an £8million move for Southampton striker Rickie Lambert in a bid to avoid relegation.

Georgios Samaras has emerged as a shock transfer target for Spanish title contenders Atletico Madrid.

DAILY RECORD

Dundee United are bracing themselves to lose starlets Stuart Armstrong, John Souttar, Gary Mackay-Steven, Andy Robertson and Ryan Gauld in January with Celtic and a string of Premier League clubs ready to pounce.

Readers' Comments

I

t's wrong to be making a joke out of Bender's name at the expense of gay people. It's the kind of childish, uncivilised thing that Football365 would deride and ridicule if it was another media outlet saying. Why is there a need for jokes like this? Does it make your writers feel like men? F365 might suggest that I 'lighten up', but it is genuinely traumatic for people who have been oppressed all their lives to be the butt of jokes, and to be told...

ou can't blame De Gea for wanting to leave, he has enough to do in front of goal as it is as well as taking on the role of Man Utd's version of Derek Acorah in trying to contact and organise a defence that isn't there.